| 摘要: |
| 《环境保护税法》身处环境法和税法不同法价值的浸润和博弈涡旋,立法目的难以明辨。环境保护税本质上是一种税,内含税的财政收入的共性和区别于其他环境工具的特性;但环境保护税又不只是税,是兼具环境功能的特定目的税。在当前环境污染问题亟待改善的严峻背景下,环境保护税立法目的即便侧重于环境保护,落实可持续发展,也要协调财政目的,兼顾纳税人权利保护。否则,极可能丧失税的特性,沦为环境法的附庸,导致税制原则落空,制度设计出现偏差。 |
| 关键词: 环境保护税 立法目的 环境保护 财政目的 纳税人权利保护 |
| DOI：10.13216/j.cnki.upcjess.2017.03.0008 |
| 分类号:D922.22 |
| 基金项目:国家法治与法学理论研究项目(16SFB3042);国家社会科学基金后期资助项目(15FFX047) |
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| Study on the Legislative Purpose of Environmental Protection Tax ——Discussion on Environmental Protection Tax Law |
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CHU Ruigang
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(School of Law, Xiamen University, Xiamen, Fujian 361005, China)
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| Abstract: |
| Environmental Protection Tax Law is under the influence of both environmental law values and tax law values and its legislative purpose is difficult to define. Environmental tax is essentially a tax, which has the common characteristics of tax revenues and its special characteristics different from other environmental tools. Environmental tax is not just a tax. It is a specific purpose tax with environmental functions. In the current context with urgent environmental pollution problems, although environmental tax legislation targets at environmental protection and the implementation of sustainable development, it also takes into account the coordination of financial purposes and the protection of taxpayers rights. Otherwise, it is likely to lose the characteristics of the tax, and become the vassal of environmental law, resulting in tax system principles fall and institutional design bias. |
| Key words: environmental protection tax legislative purpose environmental protection financial purpose taxpayer rights protection |
